DAV CENTENARY COLLEGE FARIDABAD

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DAV CENTENARY COLLEGE FARIDABAD Summary of Lesson Plans of College Faculty Name of Asst/Associate Professor : Sh. Mukesh Bansal Class & Section : B.Com 6th Sem (A,B,C) Subject : Cost Accounting Academic Session : 01 Jan 2018 01 April 2018 Date Topic to be covered 1st Jan 2018 1.1.1 Process Costing Meaning & Prepation of process account. 2nd Jan 2018 1.1.2 Normal Loss Its Treatment 3rd Jan 2018 1.1.3 Abnormal Loss Its Treatment Week 1 4th Jan 2018 1.1.4 Abnormal Effectiveness 5th Jan 2018 Guru Govind Singh Birthday 6th Jan 2018 1.1.5 Treatment of opening & closing stock 7th Jan 2018 8th Jan 2018 1.1.6 Joint Product & By products 9th Jan 2018 1.1.7 Methods of apportionment of joint cost(3 methods) 10th Jan 2018 1.1.8 Methods of apportionment of joint cost(last 3 methods) Week 2 11th Jan 2018 1.1.9 Introduction of Inter process profit 12th Jan 2018 1.1.10 Treatment of Inter process profit 13th Jan 2018 1.1.11 Practical questions of inter process 14th Jan 2018 15th Jan 2018 1.1.12 Class Teat Ist 16th Jan 2018 1.1.13 Assignment on Process Costing I 17th Jan 2018 1.1.14 Problem Session Week 3 18th Jan 2018 1.2.1 Contract Costing : Meaning, Feature, Performa 19th Jan 2018 1.2.2 Rules of profit distribution 20th Jan 2018 1.2.3 Cost plus contract 21st Jan 2018 22nd Jan 2018 Basant Panchmi 23rd Jan 2018 1.2.4 Numericals 24th Jan 2018 Sir Chhotu Ram Jayanti Week 4 25th Jan 2018 1.2.5 Numericals 26th Jan 2018 Republic Day 27th Jan 2018 1.2.6 Balance sheet with contract 28th Jan 2018 29th Jan 2018 1.2.7 Escalation Clause 30th Jan 2018 1.2.8 Contract near completion 31st Jan 2018 1.2.9 Contract near completion Week 5 1st Feb 2018 1.3.1 Job costing Theory 2nd feb 2018 1.3.2 Job costing Numericals 3rd Feb 2018 1.3.3 Numericals 4th Feb 2018 5th Feb 2018 134 1.3. Class Teat on Contract t Costing 6th Feb 2018 1.3.5 Batch Costing 7th Feb 2018 1.3.6 Batch Costing

Week 6 8th Feb 2018 1.3.7 Revision of Job & Batch Costing 9th Feb 2018 1.4.1 Budgetary Control Meaning & Features 10th Feb 2018 MaharshiDayanand Saraswati Jayanti 11th Feb 2018 12th Feb 2018 1.4.2 Budget & Budgetary Control 13th Feb 2018 Maha Shivratri 14th Feb 2018 1.4.3 Classification of budgets Week 7 15th Feb 2018 1.4.4 Limitation of Budgetary Control 16th Feb 2018 1.4.5 Installation of Budgetary Control 17th Feb 2018 1.4.6 Fixed & Flexible Budget 18th Feb 2018 19th Feb 2018 1.4.7 Numericals of flexible budget 20th Feb 2018 1.4.8 Cash Budget 21st Feb 2018 1.4.9 Numericals of Cash Budget Week 8 22nd Feb 2018 1.4.10 Sales Budget 23rd Feb 2018 1.4.11 Numericals of Seles Budget 24th Feb 2018 1.4.12 Master Budget 25th Feb 2018 26th Feb 2018 27th Feb 2018 28th Feb 2018 Week 9 1st Mar 2018 2nd Mar 2018 3rd Mar 2018 4th Mar 2018 5th Mar 2018 1.4.13 Performance Budget 6th Mar 2018 1.4.14 Zero base Budget 7th Mar 2018 1.4.15 Numericals Week 10 8th Mar 2018 1.5.1 Responsibility Accounting I 9th Mar 2018 1.5.2 Responsibility Accounting II 10th Mar 2018 1.5.3 Assignment on Budgetary Control 11th Mar 2018 12th Mar 2018 1.6.1 Standard Costing Meaning & Limitation 13th Mar 2018 1.6.2 Standard & Budgeted cost 14th Mar 2018 1.6.3 Determination of standard cost Week 11 15th Mar 2018 1.6.4 Cost Variances 16th Mar 2018 1.6.5 Material variances formulaes 17th Mar 2018 1.6.6 Material variances Numericals 18th Mar 2018 19th Mar 2018 1.6.7 Numericals II 20th Mar 2018 1.6.8 Numericals III 21st Mar 2018 1.6.9 Labour Variances Week 12 22nd Mar 2018 1610.6.10 Numericals ls I 23rd Mar 2018 Shaheedi diwas of Bhagat Singh 24th Mar 2018 1.6.11 Numericals II

25th Mar 2018 (Ram navami) 26th Mar 2018 1.6.12 Numericals III 27th Mar 2018 1.6.13 Mix Variances 28th Mar 2018 1.6.14 Numericals I Week 13 29th Mar 2018 Mahavir Jayanti 30th Mar 2018 1.6.15 Numericals II 31st Mar 2018 1.7.1 Marginal Costing Meaning, Feature 1st Apr 2018 (Bank Holiday) 2nd Apr 2018 1.7.2 Marginal Costing & Absorption 3rd Apr 2018 1.7.3 Equation & Contribution 4th Apr 2018 1.7.4 P/V Ratio & BEP Week 14 5th Apr 2018 1.7.5 Numericals 6th Apr 2018 1.7.6 Margin of safty 7th Apr 2018 1.7.7 Numericals 8th Apr 2018 9th Apr 2018 1.7.8 Angle of Incidence 10th Apr 2018 1.7.9 B E P Chart 11th Apr 2018 1.7.10 Key Factor Week 15 12th Apr 2018 1.7.11 Make or Buy Decision 13th Apr 2018 Vaisakhi 14th Apr 2018 Dr Ambedkar Jayanti 15th Apr 2018 16th Apr 2018 1.7.12 Merger 17th Apr 2018 1.7.13 Computuring F\Mkt 18th Apr 2018 Parashurama Jayanti Week 16 19th Apr 2018 1.7.14 Sales Mix 20th Apr 2018 1.7.15 Selling at a loss 21st Apr 2018 1.7.16 Numericals 22nd Apr 2018 1.7.17 Class Test IInd 23rd Apr 2018 1.7.18 Class Test IIIrd 24th Apr 2018 1.7.19 Problem Session 25th Apr 2018 1.7.20 Problem Session Week 17 26th Apr 2018 1.7.21 Problem Session 27th Apr 2018 1.7.22 Problem Session 28th Apr 2018 1.7.23 Problem Session 29th Apr 2018 Week 18 30th Apr 2018 Buddha Purnima Signature of Teacher Signature of Head of Deptt. DAV CENTENARY COLLEGE FARIDABAD Summary of Lesson Plans of College Faculty

Name of Asst/Associate Professor : Sh. Mukesh Bansal Class & Section : B.Com IInd Sem, Sec B Subject : Financial Accounting II Academic Session : 01 Jan 2018 01 April 2018 Date Topic to be covered 1st Jan 2018 1.1.1 Hire Purchase System Meaning & Terms 2nd Jan 2018 1.1.2 Features & Differnce between H/P & Cr Sales 3rd Jan 2018 1.1.3 Journal Entries Week 1 4th Jan 2018 1.1.4 Calculation of cash price 5th Jan 2018 Guru Govind Singh Birthday 6th Jan 2018 1.1.5 Numericals of cash price 7th Jan 2018 8th Jan 2018 1.1.6 Calculation of Interest 9th Jan 2018 1.1.7 After Sales Services 10th Jan 2018 1.1.8 Partial default Week 2 11th Jan 2018 1.1.9 Fully default 12th Jan 2018 1.1.10 Trs of Assets to third party 13th Jan 2018 1.1.11 Sale of assets 14th Jan 2018 15th Jan 2018 1.1.12 Goods of small value I 16th Jan 2018 1.1.13 13 Goods of small value II 17th Jan 2018 1.1.14 Stock & Debtor System Week 3 18th Jan 2018 1.1.15 Instalment Payment System 19th Jan 2018 1.1.16 Difference between HPS & IPS 20th Jan 2018 1.1.17 Revision of Unit I 21st Jan 2018 22nd Jan 2018 Basant Panchmi 23rd Jan 2018 1.1.18 Assignment of Unit I 24th Jan 2018 Sir Chhotu Ram Jayanti Week 4 25th Jan 2018 1.2.1 Branch Account : Meaning & Types 26th Jan 2018 Republic Day 27th Jan 2018 1.2.2 Direct Method 28th Jan 2018 29th Jan 2018 1.2.3 Numericals 30th Jan 2018 1.2.4 Final Account Method 31st Jan 2018 Guru Ravidass Birthday Week 5 1st Feb 2018 1.2.5 Numericals 2nd feb 2018 1.2.6 Stock & Debtor Method 3rd Feb 2018 1.2.7 Numericals 4th Feb 2018 5th Feb 2018 1.2.8 Whole sale branch method 6th Feb 2018 1.2.9 Numericals 7th Feb 2018 1210.2.10 Differnce between w/s & retail branch Week 6 8th Feb 2018 1.2.11 Indendent Branch 9th Feb 2018 1.2.12 Entries of Incorporation

Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 10th Feb 2018 MaharshiDayanand Saraswati Jayanti 11th Feb 2018 12th Feb 2018 1.2.13 Numericals 13th Feb 2018 Maha Shivratri 14th Feb 2018 1.2.14 Inter Branch Transaction 15th Feb 2018 1.2.15 Foreign Branch 16th Feb 2018 1.2.16 Numericals 17th Feb 2018 1.3.1 Department Accounts 18th Feb 2018 19th Feb 2018 1.3.2 Allocation of Expenses 20th Feb 2018 1.3.3 Numericals 21st Feb 2018 1.3.4 Inter Departmental transaction 22nd Feb 2018 1.3.5 Finding out missing item 23rd Feb 2018 1.3.6 Cal. Of Departmental Purchases 24th Feb 2018 1.3.7 Class Test on Branch A/c 25th Feb 2018 26th Feb 2018 27th Feb 2018 28th Feb 2018 1st Mar 2018 2nd Mar 2018 3rd Mar 2018 4th Mar 2018 5th Mar 2018 1.4.1 Dissolution of firm 6th Mar 2018 1.4.2 Settlement of Account 7th Mar 2018 1.4.3 Entries of Dissolution 8th Mar 2018 1.4.4 Numericals 9th Mar 2018 1.4.5 Numericals 10th Mar 2018 1.4.6 When Balance Sheet is not given 11th Mar 2018 12th Mar 2018 1.4.7 Insolvency of a Partner 13th Mar 2018 1.4.8 Garner vs murray rule 14th Mar 2018 1.4.9 Numericals 15th Mar 2018 1.4.10 Numericals 16th Mar 2018 1.4.11 When all partners become insolvent 17th Mar 2018 1.4.12 Piecemcal distribution of cash 18th Mar 2018 19th Mar 2018 1.4.13 Numericals 20th Mar 2018 1.4.14 Numericals 21st Mar 2018 1.5.1 Amalgamation 22nd Mar 2018 1.5.2 Sales of firm to a company 23rd Mar 2018 Shaheedi diwas of Bhagat Singh 24th Mar 2018 153 1.5. Accounting Record 25th Mar 2018 (Ram navami) 26th Mar 2018 1.5.4 Calculation of P.C

27th Mar 2018 1.6.1 Joint Venture Account 28th Mar 2018 1.6.2 Accounting Treatment Week 13 29th Mar 2018 Mahavir Jayanti 30th Mar 2018 1.6.3 Separate record of books maintained 31st Mar 2018 1.6.4 Separate books not maintained 1st Apr 2018 (Bank Holiday) 2nd Apr 2018 1.6.5 Co venturer keeps own records 3rd Apr 2018 1.6.6 Numericals 4th Apr 2018 1.6.7 Numericals Week 14 5th Apr 2018 1.6.8 Assignment II 6th Apr 2018 1.6.9 Class Test II 7th Apr 2018 1.7.1 Royalty Accounts 8th Apr 2018 9th Apr 2018 1.7.2 Types of Royalty 10th Apr 2018 1.7.3 Analytical Table 11th Apr 2018 1.7.4 Journal Entries Week 15 12th Apr 2018 1.7.5 Numericals 13th Apr 2018 Vaisakhi 14th Apr 2018 Dr Ambedkar Jayanti 15th Apr 2018 16th Apr 2018 1.7.6 Strikes & Lock out 17th Apr 2018 1.7.7 Numericals 18th Apr 2018 Parashurama Jayanti Week 16 19th Apr 2018 1.7.8 Short working reduced proportionately 20th Apr 2018 1.7.9 Sub Lease 21st Apr 2018 1.7.10 Oil well Royalty 22nd Apr 2018 23rd Apr 2018 1.7.11 Patent Royalty 24th Apr 2018 1.7.12 Copy Right Royalty 25th Apr 2018 1.7.13 Numericals Week 17 26th Apr 2018 1.7.14 Numericals 27th Apr 2018 1.7.15 Revision I 28th Apr 2018 1.7.16 Revision II 29th Apr 2018 Week 18 30th Apr 2018 Buddha Purnima Signature of Teacher Signature of Head of Deptt.